Ashu and Harish are partners sharing profit and losses as 3 : 2 . They decided to dissolve the firm on 31st March, 2019. Their Balance Sheet on the above date was: Liabilities Amount (₹) Assets Amount ​(₹) Capital A/cs: Building 80,000 Ashu 1,08,000 Machinery 70,000 Harish 54,000 1,62,000 Furniture 14,000 Creditors 88,000 Stock 20,000 Bank Overdraft 50,000 Investments 60,000 Debtors 48,000 Cash in Hand 8,000 3,00,000 3,00,000 Ashu is to take over the building at ₹ 95,000 and Machinery and Furniture is taken over by Harish at value of ₹ 80,000. Ashu agreed to pay Creditor and Harish agreed to meet Bank overdraft. Stock and Investments are taken by both partner in profit-sharing ratio. Debtors realised for ₹ 46,000, expenses of realisation amounted to ₹ 3,000. Prepare necessary Ledger Accounts.